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现行的医院会计制度对医院加强日常经营管理,规范其财务行为、促进医院经济发展起到了很重要的作用。随着社会经济的快速发展和医药卫生体制改革的不断深化,现行的医院会计制度已不能很好的适应经济形势的发展,其存在的很多不足之处也开始逐渐暴露出来,所以,医院应当进行相应的改革,使医院会计能更好地为医院的管理和预测服务。本文分析了现行医院会计制度存在的一些弊端,并提出了相应的建议。
The current hospital accounting system plays an important role in strengthening the day-to-day management of the hospital, standardizing its financial behavior and promoting the hospital’s economic development. With the rapid development of social economy and the continuous deepening of medical and health system reform, the current hospital accounting system can not adapt well to the development of the economic situation. Many of its shortcomings are gradually exposed. Therefore, hospitals should carry out The corresponding reforms enable hospital accounting to better serve the hospital’s management and prognosis. This article analyzes some shortcomings of the current hospital accounting system and puts forward corresponding suggestions.